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INDONESIA
Journal of Accounting Inaba
Published by Universitas Indonesia Membangun
ISSN : 28297040     EISSN : 28295404     DOI : https://doi.org/10.56956/jai.v2i02
Core Subject : Economy,
Economics, Econometrics & Finance
Journal of accounting Inaba (JAI) comprises various topics of Accounting, all of those areas include; Financial Accounting and Auditing Management and Cost Accounting Taxation Accounting Information System and Information Technology Sharia Accounting Public Sector and Government Accounting Investment, Capital Market, Banking Financial Technology, Accounting for Cryptocurrency, etc. However, this journal warmly welcomes other issues to broaden accounting science
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 5 Documents
 1 
Search results for , issue "Vol. 2 No. 2 (2023): Volume 2 Number 2, December 2023" : 5 Documents clear
Audit Opinion Impact On Auditor Switching In Indonesian Stock Exchange Manufacturing Firms Period 2018-2022 Anike Putri; Febriani, Febi
Journal of Accounting Inaba Vol. 2 No. 2 (2023): Volume 2 Number 2, December 2023
Publisher : Universitas Indonesia Membangun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56956/jai.v2i02.234

Abstract

This study investigates the impact of audit opinion on auditor switching within the manufacturing sector of companies listed on the Indonesia Stock Exchange from 2018 to 2022. Employing a quantitative descriptive approach, secondary data extracted from annual reports constitutes the research material. Logistic regression analysis serves as the data analysis model. The findings indicate that, according to statistical tests, audit opinion does not exhibit a significant partial effect on auditor switching among manufacturing sector companies listed on the Indonesia Stock Exchange during the specified period
Factors That Influence Companies in Tax Avoidance Panggabean, Imelda Kristiani; Kasir, Kasir
Journal of Accounting Inaba Vol. 2 No. 2 (2023): Volume 2 Number 2, December 2023
Publisher : Universitas Indonesia Membangun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56956/jai.v2i02.246

Abstract

The purpose of this study is to demonstrate how the bonus system, business size, and foreign ownership affect the effective tax rate for manufacturing companies listed on the Indonesian Stock Exchange between 2014 and 2021. This study employed a quantitative methodology that included a descriptive and verification approach. Secondary data are the ones that are used. Research from libraries and documentation from the Indonesian Stock Exchange's official website are used in the data collection process. Out of 40 firms, data was gathered for 7 Manufacturing firms using the Non-Probability Sampling approach. Partial testing research results indicate that while company size influences tax avoidance, the bonus structure and foreign ownership have little effect on tax avoidance. A coefficient of determination (R square) of 24.4% indicates that, for experiments conducted concurrently, the bonus method, firm size, and foreign ownership all have an impact on tax avoidance
Predictors Of Capital Expenditures in Regency/City Regional Government in West Java Province 2017-2022 Endayani, Fitri; Kartika Berliani
Journal of Accounting Inaba Vol. 2 No. 2 (2023): Volume 2 Number 2, December 2023
Publisher : Universitas Indonesia Membangun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56956/jai.v2i02.247

Abstract

This research aims to analyze the influence of Regional Original Income, Budget Surplus, and Profit-Sharing Funds on Capital Expenditures. Capital expenditure is important for regional governments to improve the welfare of their people because it has objectives related to public services, one of which is to obtain fixed assets such as equipment, buildings, infrastructure, and other fixed assets. Things that influence the absorption of capital expenditure effectively or not can be seen from the Budget Realization Report. This research method is quantitative research with a descriptive and verification approach. Based on the research results, it was found that (1) Regional Original Income has an influence but is not significant on Capital Expenditures (2) Budget Surplus does not have a significant influence on Capital Expenditures (3) Profit-Sharing Funds do not have a significant influence on Capital Expenditures. The implication of this finding is that these three factors do not significantly influence Capital Expenditures. However, it should be noted that the influence of Regional Original Income on Capital Expenditures still needs to be researched further to ascertain whether this influence is truly insignificant or only occurs in certain cases.
Tax Avoidance in Influencing The Firm Value Ardelia, Dea Devina; Irma Suryani; Syahrudin, Syahrudin
Journal of Accounting Inaba Vol. 2 No. 2 (2023): Volume 2 Number 2, December 2023
Publisher : Universitas Indonesia Membangun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56956/jai.v2i02.249

Abstract

The purpose of this study is to determine how tax avoidance affects the value of coal mining companies listed on the Indonesian stock exchange from 2018–2022. Associative descriptive research is the quantitative methodology employed in this study. Purposive sampling was the method of sampling that was employed in this study. The sample in the research obtained through the sample selection criteria was 10 companies with a total of 50 samples. The data source obtained from this research is secondary using financial reports from 10 companies according to sampling criteria from 2018 to 2022. The study's findings demonstrate that tax evasion significantly and negatively affects a company's worth. The tax avoidance variable has a value of 0.238 > 0.05 according to the results of hypothesis testing based on probability values, indicating that this independent variable has no discernible impact on the company value of coal mining companies listed on the Indonesian stock exchange in 2018–2022
The Effect of Accounts Receivable Accounting Information System, Internal Control System and Service Quality on Receivables Collectability In BPJS Ketenagakerjaan Bandung Lodaya Wardani, Intan Kusuma; Syarif, Devyanthi
Journal of Accounting Inaba Vol. 2 No. 2 (2023): Volume 2 Number 2, December 2023
Publisher : Universitas Indonesia Membangun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56956/jai.v2i02.266

Abstract

The research method used is Quantitative with Descriptive and Verification approaches. The type of data source used is primary. With sampling techniques using non-probability sampling with a saturated sampling approach. The results of the statistical description test study show that each respondent's question from the variables of Collectability of Receivables, Accounts Receivable Accounting Information System, Internal Control System, and Service Quality of employees of the Social Security Administration Agency / BPJS Ketenagakerjaan Bandung Lodaya has a good category. The results showed that hypothesis testing obtained the following results: (1) the Accounts Receivable Accounting Information System influences the Collectability of Receivables, (2) The Internal Control System affects the Collectability of Receivables, (3) Service Quality affects the Collectability of Receivables. (4) the Accounting Information System, Internal Control System, and Service Quality significantly affected the Collectability of Receivables

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